registered housing corporations resident in Canada set up only to provide low-cost housing for the aged

registered municipalities in Canada

registered municipal or public bodies performing a function of government in Canada

the United Nations and its agencies

universities outside Canada, the student body of which ordinarily includes students from Canada, that have applied for registration and are registered with the CRA (these universities are no longer required to be prescribed in Schedule VIII of the Income Tax Regulations)

Note

If a university has applied for registration before February 27, 2018 and is registered by the Minister on or after that day, it is considered to have applied for registration. Any university named in Regulation Schedule VIII at the end of February 26, 2018, is also considered to have applied for registration.

Her Majesty in Right of Canada, a province, or a territory

registered foreign charities to which Her Majesty in Right of Canada has made a gift

Note

To further assist donors in determining which organizations may issue official donation receipts, qualified donees must appear on the publicly available lists that the CRA maintains at List of charities and other qualified donees. The only exceptions are the United Nations and its agencies, and Her Majesty in Right of Canada, or a province or territory.